The allegation of clandestine manufacturing/clearance is a ...

Central Excise

January 11, 2024

The allegation of clandestine manufacturing/clearance is a serious allegation and the Department cannot merely rely on the recorded Statements alone and the quantification cannot be done based on the assumptions and presumptions without proper corroborative evidence in the form of evidence towards purchases, sales, movement of goods, electricity consumption, recorded statements of alleged purchasers and sellers etc. - AT

View Source

← Previous Next →

The allegation of clandestine manufacturing/clearance is a ...

Central Excise

January 11, 2024

You may also like:

allegations of clandestine removal are serious allegation and cannot be upheld on the basis of photocopies of some of the invoices, supplied by an in un-identified informer - AT

Clandestine removal - A private document without any corroborative evidence brought on record cannot be made the basis of clandestine manufacture and clearances of excisable goods

Clandestine removal - tobacco pouches - While the presence of machines is an admitted fact, the manufacture and clearance has not been evidenced with any corroborative...

Clandestine manufacture and clearance of excisable goods - the case is not merely made on the basis of few confessional statements but also on the basis of private note...

Penalty under Rule 26 and u/s 11AC - Personal penalty on Director, transporter and other persons - Clandestine manufacture and clearance of goods - levy of penalty...

Clandestine manufacture and removal - The allegation/observation of suppression of production and clandestine removal is a serious allegation and it has to be...

Clandestine manufacture and removal - Mere doubts or allegations made on the frivolous grounds and on the unfounded basis of belief by the officer, cannot be adopted to...

Clandestine removal and manufacture of goods - Allegation based predominantly on the basis of 62 reconstructed copies of delivery challans-cum-proforma invoices -...

Clandestine Removal - reliance on private records - It is settled legal position that charge of clandestine clearance is a serious charge and the onus to prove the same...

Duty & Penalty for clandestine manufacture and removal of goods - it is well settled legal position that the allegation of manufacture and clandestine removal of goods...

Quick Updates: